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  • Working out your claim



    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention

    We will calculate your invalid and invalid carer tax offset for you using the information you provide.

    If you want to know how we work this out, work through the following information.

    You can only claim one tax offset for each person satisfying steps 1 to 7 at Eligibility for this offset.

    If the person you maintained was an invalid and a carer of an invalid during the income year, claim for the total time that the person was either an invalid or a carer of an invalid.

    If you maintain more than one spouse at the same time, you can only claim for the spouse you live with. If you do not live with any of your spouses, or if you live with more than one spouse, you can only claim for the spouse with the lowest tax offset.

    Your claim will be reduced for any period that you or your spouse were:

    • eligible for family tax benefit (FTB) Part B, or
    • receiving parental leave pay.

    Your claim will also be reduced for any period during the year that the person you maintained:

    • was under 16 years old
    • was not maintained by you
    • was not an Australian resident, or
    • did not receive the relevant pension, allowance or payment.

    For each invalid and invalid carer you have maintained:

    • follow the steps in the relevant worksheet below
    • add together the offset you work out for each person you have maintained to get your maximum entitlement.
    1. Complete the relevant worksheet below.
      If you maintained more than one invalid or carer, complete the relevant worksheet for each of them to get your maximum entitlement.
    1. Add up the amounts that you have for each invalid and carer. The total is your invalid and invalid carer tax offset.
      Last modified: 26 Jun 2019QC 58905